The following information has been developed to help investors who own stapled securities determine their capital gains tax (CGT) obligations. It does not consider the specific provisions applying to stapled securities acquired under an employee share scheme.
Stapled securities are created when two or more different things are contractually bound together so that they cannot be sold separately. Many different types of securities can be stapled together. For example, many property trusts have their units stapled to the shares of companies with which they are closely associated.
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